#1 Neymar - £165 million
Having made a record-breaking €222 million move to Paris Saint-Germain last summer, Neymar is quite understandably on top of this list. One of the most popular athletes in the world, the Brazilian superstar started off his PSG career with a bang scoring plenty of goals and bamboozling opposition defenders completely.
Just when it seemed that Neymar would be a legitimate threat for the Ballon d'Or award this year, a crucial leg injury kept him out for more than 2 months and put his World Cup spot in jeopardy.
However having recovered from the injury, the Brazilian superstar will be desperate to stamp his class and guide his beloved Brazil to the summit in Russia this year. Blessed with incredible dribbling ability and outstanding technical skills, Neymar has long been touted as a future Ballon d'Or winner.
If the 26-year-old superstar plays a starring role in the 2018 World Cup, we might just see the newly crowned Ligue 1's Player of the Year's market value rise even further.